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2001 (11) TMI 268 - AT - Income TaxExtract: ....... succeeds and is allowed. 13. The cross-objection is merely supportive of the order of the CIT(A). In view of the fact that the appeal by the Revenue has been allowed, the cross-objection has no legs to stand and is accordingly dismissed. 14. In the result, the Revenue rsquo s appeal is allowed and the assessee rsquo s cross-objection is dismissed.
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